[Adopted 11-29-1974 by Ord. No. 1974-2]
A. 
Unless otherwise expressly stated, the following terms shall have, for the purpose of this article, the meanings hereinafter indicated:
COLLECTOR
Refers to the person elected or designated by the Supervisors of Shirley Township to collect or receive the taxes imposed by this article.
PERSON
Any natural person the age of 18 years or over.
RESIDENT
Any person domiciled in the Township of Shirley.
TAXPAYER
Any person required hereunder to pay a per capita tax.
B. 
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
In addition to the other taxes provided by resolution of the Supervisors of Shirley Township, there is hereby imposed, for general revenue purposes, an annual tax of $4.50 upon every resident of the Township of Shirley who shall have attained the age of 18 years on or before the first day of January 1975, the first day of the fiscal year for which the tax is levied.
On or before the first day of September, the Collector shall send to every resident of the Township of Shirley over the age of 18 years a notice of the per capita tax due by such resident for the fiscal year. Such notice shall be on a form prescribed by the Board of Supervisors; provided that the failure or omission of the Collector to send, or of any taxpayer to receive, such notice shall not relieve such person from the payment of such tax; provided further that any person who shall become a resident of the Township of Shirley after the first Monday of January shall not be liable for the per capita tax for that fiscal year. Any person who shall cease to be a resident at any time after the first day of January shall be liable for the full amount of the per capita tax for such year.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
Persons whose total income from all sources is less than $12,000 per annum are hereby exempted from the per capita tax.
[1]
Editor's Note: Added at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
All taxpayers who shall fail to make payment of any such taxes imposed against them for four months after the date of the notice shall be charged a penalty of 5%, which penalty shall be added to the taxes by the Collector and collected by him. The Collector shall furnish a receipt to every person paying such tax.
All taxes levied under this article, together with all penalties, shall be recoverable by the Collector in the manner authorized by law in the case of per capita taxes within the Commonwealth of Pennsylvania.
Any person convicted before any Magisterial District Judge of violating or failing to carry out any of the provisions of this article; or of failing, neglecting or refusing to pay any taxes or penalties; or of attempting to do anything whatsoever to avoid the payment of the whole or any part of the tax imposed under this article shall be liable to a fine or penalty not to exceed $25 for each and every offense and the cost of prosecution thereof, and in default thereof to undergo imprisonment in the County Jail for a period not to exceed 30 days; provided that such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.